Jurnal Riset Akuntansi (JUARA)最新文献

Akuntabilitas dan Transparansi Pengelolaan Badan Usaha Milik Desa “Jaya Tirta” 问责制和透明度村企业管理“Jaya得塔”

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.5159

Nanda Ayu Ariski, Muhammad Asim Asy'ari

{"title":"Akuntabilitas dan Transparansi Pengelolaan Badan Usaha Milik Desa “Jaya Tirta”","authors":"Nanda Ayu Ariski, Muhammad Asim Asy'ari","doi":"10.36733/juara.v12i2.5159","DOIUrl":"https://doi.org/10.36733/juara.v12i2.5159","url":null,"abstract":"Village-Owned Enterprises are business entities formed and established by the village with the aim of managing the potential of the village in order to strengthen the village economy. As a new entity, it is important for BUMDes to pay attention to aspects of good governance, especially accountability and transparency, which are the main keys in business management in order to avoid misuse of funds that can result in the BUMDes business stalling. This study was conducted with the aim of analyzing the extent to which the principles of accountability (process and output) and transparency are applied in the management of BUMDes Jaya Tirta, Kanor District, Bojonegoro Regency. This research is a case study qualitative research. The types of data used are primary and secondary data. Data collection techniques were carried out through observation, interviews, and documentation by going directly to the research site. The data analysis technique in this study was carried out with a disciplined comparative. The results show that the financial management of BUMDes Jaya Tirta has been carried out in an accountable and transparent manner by BUMDes managers so that it has an impact on the progress and success of BUMDes.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"2 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125136621","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Determinan Kinerja UMKM Sektor Kuliner di Kecamatan Pekanbaru Kota

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.5087

Supriadi, Siti Rodiah, Linda Hetri Suriyanti

引用次数: 0

Pengaruh Reputasi Auditor, Karakteristik Perusahaan dan Disclosure Terhadap Opini Audit Going Concern 审计师声誉、企业特征和保密对通关业务审计意见的影响

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.3428

Miswaty, Fristantia Widarta Wong, Yanzil Azizil Yudaruddin

引用次数: 0

Pengukuran Kinerja Keuangan Perusahaan Terhadap PT Semen Indonesia (Persero) Tbk Tahun 2019-2021 Menggunakan Analisis Common Size 使用通用尺寸分析，衡量公司2018 -2021年PT水泥印尼(Persero)的财务表现

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.3780

Risma Hasna Fauziyah, Hari Sulistiyo

引用次数: 0

Implementasi ISAK 16: Aset Keuangan Atau Aset Tak Berwujud? [哭泣]第16集执行:金融资产还是无形资产?

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.4774

S. Dewi, Made Dwi Cahaya Permana, M. Iqbal, Amrie Firmansyah

引用次数: 1

Lulus Tepat Waktu Mahasiswa Akuntansi: Faktor Apa Saja Yang Mempengaruhi 会计专业学生按时毕业：哪些因素会影响

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.1700

Hayu Wikan Kinasih, Agung Prajanto, Mila Sartika

引用次数: 0

An Examination of Audit Report Lag: Company Size As Moderating Variable 审计报告滞后的检验:公司规模作为调节变量

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.5012

Dewi Kurnia Indrastuti

引用次数: 1

Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Financial Distress Sebagai Variabel Moderasi

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.5180

I. S. Sanjaya, Katarina Feliska Kurniawan

{"title":"Pengaruh Pengungkapan Corporate Social Responsibility Terhadap Nilai Perusahaan Dengan Financial Distress Sebagai Variabel Moderasi","authors":"I. S. Sanjaya, Katarina Feliska Kurniawan","doi":"10.36733/juara.v12i2.5180","DOIUrl":"https://doi.org/10.36733/juara.v12i2.5180","url":null,"abstract":"Disclosure of corporate social responsibility is regulated in Law Number 40 of 2007 Article 74. Disclosure of CSR provides benefits for both the community and the company. CSR disclosure can improve the company's reputation. A good reputation will increase the value of the company in the eyes of the community. In fact, there are still cases of misuse of CSR funds in Indonesia, such as cases of corruption and money laundering. Companies may do CSR to cover a situation, such as financial difficulties. This will make the value of the company decrease due to the element of imagery and is considered unfavorable by investors.\u0000This study aims to provide empirical evidence regarding the effect of corporate social responsibility disclosure on firm value with financial distress as a moderating variable. The research was conducted on manufacturing companies listed on the Indonesia Stock Exchange in 2015-2019. The dependent variable in this study is the value of the company as proxied by Tobin's Q. The independent variable in this study is corporate social responsibility which is measured using the GRI G4 index. The moderating variable in this study is financial distress as measured by the Altman and Zmijewski models. The control variables used in this study are leverage, growth, and cash ratio. The results show that corporate social responsibility has a positive effect on firm value. The results also show that financial distress does not affect the relationship between corporate social responsibility and firm value.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126989964","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Kinerja Bank Perkreditan Rakyat di Kabupaten Badung Bali Sebelum dan Selama Pandemi Covid-19

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.3757

I. Satriya, N. Sumadi, Sagung Ayu Putu Arie Indraswaraswati

{"title":"Kinerja Bank Perkreditan Rakyat di Kabupaten Badung Bali Sebelum dan Selama Pandemi Covid-19","authors":"I. Satriya, N. Sumadi, Sagung Ayu Putu Arie Indraswaraswati","doi":"10.36733/juara.v12i2.3757","DOIUrl":"https://doi.org/10.36733/juara.v12i2.3757","url":null,"abstract":"The financial performance of the banking sector is very important because it can be an early indication of a financial crisis, which can trigger an economic crisis in a country. The purpose of this study was to determine the financial performance of Rural Banks (BPR) in Badung Regency, Bali Province before and during the covid-19 pandemic. BPR financial ratio data for the 2016-2019 period is used as BPR performance data before the covid-19 pandemic, while financial ratios in 2020 are used as BPR performance data during the covid-19 pandemic. The results showed that the CAR ratio increased and differed significantly compared to before the covid-19 pandemic. The NPL ratio also shows an increase and is significantly different compared to before the covid-19 pandemic. The ROA ratio shows a decrease and is significantly different compared to before the covid-19 pandemic. The BOPO ratio shows an increase and is significantly different compared to before the covid-19 pandemic. Meanwhile, the LDR ratio showed an increase but was not significantly different from before the covid-19 pandemic. The change in financial ratios shows a decline in the performance of BPRs in Badung Regency during the covid-19 pandemic.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123006227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Pengimplementasian Konsep Corporate Social Responsibility Berlandaskan Tri Hita Karana Terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Adat 实施“企业社会责任”概念的影响在于我们对土著社区的财务表现和福利的三种看法

Jurnal Riset Akuntansi (JUARA) Pub Date : 2022-09-30 DOI: 10.36733/juara.v12i2.3516

Ketut Tanti Kustina, Luh Putu Mirah Arisanti

{"title":"Pengaruh Pengimplementasian Konsep Corporate Social Responsibility Berlandaskan Tri Hita Karana Terhadap Kinerja Keuangan dan Kesejahteraan Masyarakat Desa Adat","authors":"Ketut Tanti Kustina, Luh Putu Mirah Arisanti","doi":"10.36733/juara.v12i2.3516","DOIUrl":"https://doi.org/10.36733/juara.v12i2.3516","url":null,"abstract":"This study aims to analyze the effect of implementing the CSR concept based on Tri Hita Karana on the financial performance of LPD, the effect of implementing the CSR concept based on Tri Hita Karana on community welfare, the influence of LPD financial performance on the welfare of indigenous village communities, indirect influence on implementing csr concept based on Tri Hita Karana on the welfare of indigenous village communities through LPD financial performance in Subdistrict South Denpasar. The number of LPD in South Denpasar is as many as 11 units of LPD but there is 1 LPD that is not healthy, so the number of samples is used as many as 10 LPD. Respondents in this study were then selected 5 people on each LPD, so that the total sample of respondents was as many as 50 LPD employees. The analytical techniques used in this study are path analysis and sobel analysis. The results of the analysis are: Implementation of CSR Concept based on THK has a positive and significant effect on the financial performance and welfare of local communities LPD in South Denpasar District; Financial performance has a positive and significant effect on the welfare of the local community of LPD in South Denpasar Subdistrict; Financial performance is able to mediate the implementation of CSR concept based on THK on community welfare.","PeriodicalId":431602,"journal":{"name":"Jurnal Riset Akuntansi (JUARA)","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123474098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1